This is a smooth sounding analog type D/A converter. I bought this unit new about two years ago. It has both Balanced and Single ended outputs along with multiple inputs including AES, Coax, USB and Toslink. Other features include a digital filter with two settings ( sharp and slow) along with a volume control. An optional remote is available through Woo Audio. The reason for the low price is the plastic insert to the optical input is broken, I was told if you are handy, it can be repaired fairly easily. All other inputs are fully functional and the rest of the unit is in excellent condition with no scratches or dents on the chassis. As an incentive I have included a 1m Cardas Parsec Digital Cable ( $270.00 value ) with RCA to BNC connectors since that is what this unit uses along with a standard power cable ( one does not come with it upon purchase ). I am selling it because I have replaced it with a streaming DAC and no longer have a need for it in my system. I have the original packing material but want to note it does not come with a owners manual as Woo does not supply one. If you have any questions feel free to contact me.